How to Navigate the Underused Housing Tax (UHT) Maze
Blair L. Botsford
September 6, 2023
Canada’s underused housing tax (UHT), which took effect on January 1, 2022, had its first filing deadline on April 30, 2023. However, the Canada Revenue Agency (CRA) provided transitional relief so that no penalties or interest will be applied for returns and payments received before November 1, 2023. In a